**REGISTERED CHARITY NUMBER: 1089024**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024**
## **FOR**
## **NAVRATRI GARBA**
Chapmans Chartered Accountants 9 Churchill Court 58 Station Road North Harrow HA2 7SA
**NAVRATRI GARBA**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|11|
|**Detailed Statement of Financial Activities**||12||
**NAVRATRI GARBA**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024**
The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and activities**
The charity's main objective is the advancement of Hindu Religion, particularly by performing Navratri Garba religious celebrations, including Havan of Goddess Durga and Amba Maa indigenous to Gujaratis. The charity is self supporting relies on its own fund raising.
All Major Hindu festivals were celebrated during the year 2022/23 and a Calendar was published for the year. Other Activities and programmes are put up on the Notice Board and published through the website, social media and be emails. Every week the Text messages are sent to the subscribed devotees for the forth coming programmes. website: www.matajitemple.com
Facebook: Adhyashakti Mataji Twitter: @matajitempleuk Blog: www.adhyashaktimatajitemple.wordpress.com
All events are published by the media in their forth coming programmes by Gujarat Samachar and Asian Voice. Some events are also covered by Local press.
The Vision of Adhya Shakti Mataji Temple is to enhance the religious experience for all in our diverse congregational community. The temple will strive to conduct religious, spiritual, educational, social and cultural activities for the benefit of the Hindu community and the wider interested audience.
Temple will seek constantly ways and means to preserve and embellish Hindu traditions & cultural heritage, promote the values of peace, harmony, human values of truth, tolerance, non violence, forgiveness, respect for one and another and sharing through the means of prayer, Bhajans and community spirit.
Adhya Shakti Mataji Temple and with Mataji's blessings to realise our dream of a beautiful Shrine to house the deities in front of the current Hindu Temple in Cowley, Uxbridge.
The purpose of the Adhya Shakti Mataji Temple would be:
(a) To be a House of Worship Goddess Durga - Amba Maa, to promote and practice ideals of Hinduism and Hindu religion through Worship, education and teachings.
(b) To constantly strive for spiritual richness and human excellence through assimilation of values in Hindu scriptures into daily lives.
(c) To develop activities to encourage and foster interfaith understanding and cooperation.
(d) To recognize and respect other religions and belief systems in their proper context.
Through this focus, it is our mission to be mindful of our Hindu heritage, develop a congregational sense of responsibility to the extended community we serve and create an atmosphere of extended family for all our members and by serving Maha Prasad. And for these purposes construct expand and operate a Hindu Temple in Cowley, Uxbridge.
## **Public benefit**
The charity is a public benefit entity. The trustees have complied with their duty to have due regard to the guidance on Public benefit, published by the Charity Commission, in exercising their powers and duties
Page 1
**NAVRATRI GARBA**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024**
## **FINANCIAL REVIEW**
The charity relies on donations and collections at the temple for the source of its funds which are principally applied to the running of the temple and carrying out various pujas (Prayers), donations on festival days and regular functions held at the Temple. Priest services are provided to the local community on request at their home. The executive committee organised fund raising events for the building works to provide extra facilities to the community.
We provide religious books free of Charge on the entrance of the Temple and many people take these books and cassettes. Free Yoga Classes are held twice a month and marriage bureau services
Every Saturday and Sunday Prayer and Bhajans are held at the Temple, followed by Maha Prasad - healthy vegetarian food for all the devotees attending.
The charity's net income in the year was £55,293 (2023: £67,276). At 30 June 2024 it held unrestricted reserves amounting to £551,696 (2023: £496,403).
The charity does not have a specific reserves policy but endeavours to keep adequate reserves to continue operations for at least a year
## **FUTURE PLANS**
The Charity Navratri Garba will close its operation of Adhya Shakti Mataji Temple at 55 High Street, Cowley, Uxbridge UB8 2DZ and will continue its charitable work,
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Organisational structure**
The organisation is a registered as a charity Navratri Garba. It is regulated by a Trust deed. Day to day management has been delegated to Jaswant Maicha who is also a Trustee. The trustees meet as required to review progress of the Temple and make decisions about future activities. Trustees are appointed by the existing trustees. New trustees are required to have an understanding of Hinduism and have experience in serving the community.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1089024
## **Principal address**
123 Estcourt Road Fulham London SW6 7HB
## **Trustees**
J Maicha Ms V Maicha Ms T Maicha P Lodhia Mrs S Lodhia N Lodhia
Page 2
**NAVRATRI GARBA**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Independent Examiner**
Chapmans Chartered Accountants 9 Churchill Court 58 Station Road North Harrow HA2 7SA
Approved by order of the board of trustees on 15 April 2025 and signed on its behalf by:
J Maicha - Trustee
Page 3
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NAVRATRI GARBA**
## **Independent examiner's report to the trustees of Navratri Garba**
I report to the charity trustees on my examination of the accounts of Navratri Garba (the Trust) for the year ended 30 June 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Praful Patel FCA
Chapmans Chartered Accountants 9 Churchill Court 58 Station Road North Harrow HA2 7SA
Date: .............................................
Page 4
**NAVRATRI GARBA**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
107,954
Investment income
2
2,300
**Total**
110,254
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
54,961
**NET INCOME**
55,293
**RECONCILIATION OF FUNDS**
Total funds brought forward
496,403
**TOTAL FUNDS CARRIED FORWARD**
551,696|Restricted
fund
£
-
-
-
-
-
-
-|2024
Total
funds
£
107,954
2,300
110,254
54,961
55,293
496,403
551,696|2023
Total
funds
£
138,259
862|
|---|---|---|---|
||||139,121|
||||71,845|
||||67,276
429,127|
||||496,403|
The notes form part of these financial statements
Page 5
**NAVRATRI GARBA**
## **BALANCE SHEET 30 JUNE 2024**
|Notes
**FIXED ASSETS**
Tangible assets
5
**CURRENT ASSETS**
Cash at bank and in hand
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
6
**NET ASSETS**
**FUNDS**
8
Unrestricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
654,676
245,760
245,760
900,436
(348,740)
551,696|Restricted
fund
£
-
-
-
-
-
-|2024
Total
funds
£
654,676
245,760
245,760
900,436
(348,740)
551,696
551,696
551,696|2023
Total
funds
£
654,676
190,467
190,467
845,143
(348,740)
496,403
496,403
496,403|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 15 April 2025 and were signed on its behalf by:
J Maicha - Trustee
The notes form part of these financial statements
Page 6
**NAVRATRI GARBA**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Value of Land is not depreciated.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 7
**NAVRATRI GARBA**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||2024|2023|
||£|£|
|Deposit account interest|2,300|862|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
138,259
Investment income
862
**Total**
139,121
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
71,845
**NET INCOME**
67,276
**RECONCILIATION OF FUNDS**
Total funds brought forward
429,127
**TOTAL FUNDS CARRIED FORWARD**
496,403|Restricted
fund
£
-
-
-
-
-
-
-|Total
funds
£
138,259
862|
|---|---|---|
|||139,121|
|||71,845|
|||67,276
429,127|
|||496,403|
continued...
Page 8
**NAVRATRI GARBA**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **5. TANGIBLE FIXED ASSETS**
|**COST**
At 1 July 2023 and 30 June 2024
**DEPRECIATION**
At 1 July 2023 and 30 June 2024
**NET BOOK VALUE**
At 30 June 2024
At 30 June 2023
**6.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
2024
£
Other creditors
348,740
**7.**
**LOANS**
An analysis of the maturity of loans is given below:
2024
£
Amounts falling due between two and five years:
Other loans - 2-5 years
348,740
**8.**
**MOVEMENT IN FUNDS**|Freehold
property
£
691,521|
|---|---|
||36,845|
||654,676|
||654,676|
||2023
£
348,740|
||2023
£
348,740|
|||
|**Unrestricted funds**
Unrestricted
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
Unrestricted
**TOTAL FUNDS**|At 1/7/23
£
496,403
496,403
Incoming
resources
£
110,254
110,254|Net
movement
At
in funds
30/6/24
£
£
55,293
551,696
55,293
551,696
Resources
Movement
expended
in funds
£
£
(54,961)
55,293
(54,961)
55,293|At
30/6/24
£
551,696|
|---|---|---|---|
||||551,696|
||||55,293|
continued...
Page 9
**NAVRATRI GARBA**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **8. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1/7/22
£
**Unrestricted funds**
Unrestricted
429,127
**TOTAL FUNDS**
429,127
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
Unrestricted
139,121
**TOTAL FUNDS**
139,121|Net
movement
At
in funds
30/6/23
£
£
67,276
496,403
67,276
496,403
Resources
Movement
expended
in funds
£
£
(71,845)
67,276
(71,845)
67,276|At
30/6/23
£
496,403|
|---|---|---|
|||496,403|
|||67,276|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
Unrestricted
**TOTAL FUNDS**|At 1/7/22
£
429,127
429,127|Net
movement
in funds
£
122,569
122,569|At
30/6/24
£
551,696|
|---|---|---|---|
||||551,696|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Unrestricted
**TOTAL FUNDS**|Incoming
resources
£
249,375
249,375|Resources
Movement
expended
in funds
£
£
(126,806)
122,569
(126,806)
122,569|Resources
Movement
expended
in funds
£
£
(126,806)
122,569
(126,806)
122,569|
|---|---|---|---|
||||122,569|
continued...
Page 10
**NAVRATRI GARBA**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024**
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 June 2024.
Page 11
**NAVRATRI GARBA**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Temple / Go Dan / Donation
Gift aid
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Priests' wages
Food Catering and supplies
Sundries
**Support costs**
**Finance**
Bank charges
**Other**
Water and electricity
Insurance
Telephone
Publicity and Magazine
Repairs and renewals
Legal and professional fees
Total resources expended
**Net income**|2024
£
90,769
17,185
107,954
2,300
110,254
33,921
2,420
3,163
39,504
489
8,329
1,519
1,156
-
3,964
-
14,968
54,961
55,293|2023
£
110,665
27,594|
|---|---|---|
|||138,259
862|
|||139,121
36,339
7,600
4,101|
|||48,040
621
7,965
1,286
1,206
537
10,788
1,402|
|||23,184|
|||71,845|
|||67,276|
This page does not form part of the statutory financial statements
Page 12